Persons who are not operating cigarette machines as defined in this Act and are engaged in the business of renting, leasing or selling cigarette machines to persons are exempt from the provisions of this Act.
35 ILCS 128/1-165
Exemption
Known as the Cigarette Machine Operators' Occupation Tax Act
The act spans §§ 35-128-1-1 to 35-128-1-95 (35 sections).
P.A. 97-688, eff. 6-14-12.
Official source: Illinois General Assembly. Reproduced from public-domain Illinois statutes; confirm against the official source for the current text. Not legal advice.